Vol. 5 No. 2 (2025): December

View Vol. 5 No. 2 (2025): December

DOI: https://doi.org/10.31961/ijaaf.v5i2

Published: 2025-12-31

Articles

The Impact of ESG Performance on Firm Financial Risk: Evidence from ASEAN-4 Energy Companies

Muhammad Ayoub

171-190
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Effect of Loan Portfolio Diversification on Financial Performance: Evidence from Licensed Commercial Banks in Sri Lanka

Sazna MIF

191-201
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Problematika Penerapan ISAK 35 dalam Penyusunan Laporan Keuangan Masjid: Studi pada Masjid At-Taqwa Banjarmasin

Mahyuni, Basyirah Ainun, Manik Mutiara Sadewa, Lusiana Handayani

203-222
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Rethinking Muslim Consumption: Israf and Tabdzir as Ethical Boundaries in Everyday Economic Behavior

Mochammad Arif Budiman

223-233
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Dampak Kenaikan Tarif PPN 12% terhadap UMKM di Indonesia pada Era Transformasi Pajak Digital 2025

Septiyani Wulandari, Imahda Khoiri Furqon

235-245
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Young Generation Taxpayer Awareness: Evidence from Balikpapan University

Yudea

247-260
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Mengukur Transparansi Pelaporan Segmen Usaha pada Industri Barang Konsumsi: Kepatuhan terhadap PSAK 5

Aisha Candra Dewi, Rimi Gusliana Mais

261-272
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Konsep Kesejahteraan Islam dan Barat: Perbandingan Paradigmatik dan Implikasinya terhadap Etika Ekonomi

Muhammad Yassir Fahmi, Lusiana Handayani, Aneta Rakhmawati

273-290
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Pengukuran Program Gamasya di LAZIS Nurul Falah Surabaya Menggunakan Indeks Pendayagunaan Zakat

Choiriya Rosita Anatasya, Fadilatus Sa’diyah, Achmad Dzulkifli, Firman Ramadhan, Hamam Nashiruddin Afandi, Moh. Al-Farizi, Saifullah Nurdin

291-311
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Production Cost Control Through Variance Analysis: Evidence from PT Kalimantan Concrete Engineering Indonesia

Risha Zuraida, Noor Safrina, Rizky Amelia, Hikmahwati, Julkawait, Mark Gabriel Wagan Aguilar

313-327
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Analisis Inovasi Transaksi Uang Kayu dan Dampaknya pada Pengelolaan Modal Kerja di Pasar Tumpah Pringgodani Balikpapan

Nur Janah, Monika Handayani

329-337
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Praktik Pengelolaan Dana Produktif dan Implikasinya terhadap Kesejahteraan Anak pada LKSA Sentosa Banjarmasin

Risky Mustika Wardani, Mochammad Arif Budiman

339-354
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